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Daňové příjmy vybraných obcí s ohledem na nemoc Covid-19
Míča, Lukáš
The diploma thesis is focused on evaluation of the development of tax revenues of municipalities in the Czech Republic from 2017 to 2021 and the influence of the Covid-19 pandemic in 2020 and 2021. At the same time, the development of revenues in other EU countries is also pointed out. The aim of the thesis is also to evaluate the factors and possibilities that influence the level of tax and non-tax revenues of municipalities. Literary research describes the issues of territorial self-government, municipal budget, budget structure, economic and tax measures taken in connection with the Covid-19 pandemic. The research is carried out on municipalities located in the Šternberk micro-region and possible surroundings. Within the research, the development of revenues in the time period from 2017 to 2021 is monitored, the impacts on the expenditure side and economic indicators due to the pandemic are further evaluated. Based on the impacts and measures taken, changes in the budgetary determination of taxes, results and the literature studied, recommendations for municipalities in connection with their size were proposed.

See also: similar author names
1 Miča, Lumír
2 Míča, Luděk
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